When the sugar supplied by your last meal is more or less used up, insulin levels go back down to keep your blood sugar from falling further. In addition, stored sugar is released back into the bloodstream from the liver with the help of another hormone called glucogon.
Overhead costs come in two different forms: fixed and variable. The overhead rate is the cost, divided by the number of items produced or units of service sold. Fixed overhead costs are the same regardless of how productive the business is. Variable rates refer to costs that rise as productivity rises.
The favorable overhead yield variance is the same as for the three variance approach and can be viewed as consisting of $300 variable cost [(3,850 standard hours allowed for expected output 4,000 standard hours allowed for actual output) $2], and $450 fixed cost [(3,850 4,000) $3].